The tariff classification of a cereal preparation from Italy
Issued June 11, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1904.90.0120
Headings: 1904
Product description
An ingredient list and image of the retail packaging accompanied your letter. Additional information was submitted via an email dated June 8, 2012. Vegetable and Grain “salad” is a cereal preparation, said to be consisting of 61 percent pre-cooked cereals (26 percent barley, 10 percent whole rice, 9 percent spelt, 9 percent semi-whole rice, 7 percent corn kernels, and unstated amount of water and salt), 10 percent peas, 8 percent carrots, 4 percent courgettes, with the balance composed of water, vinegar, olive oil, onion, sugar, salt and pepper. The product will be imported frozen for retail sale, and can be consumed after thawing, or heating in a microwave or on the stove top until lukewarm.
CBP rationale
The applicable subheading for the product will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains …, pre-cooked or otherwise prepared, not elsewhere specified or included … other … frozen.
Full text
N218357 June 11, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0120 Ms. Gloria Chau Trader Joe’s Company PO Box 5049 Monrovia, CA 91017 RE: The tariff classification of a cereal preparation from Italy Dear Ms. Chau: In your letter dated May 18, 2012, you requested a tariff classification ruling. An ingredient list and image of the retail packaging accompanied your letter. Additional information was submitted via an email dated June 8, 2012. Vegetable and Grain “salad” is a cereal preparation, said to be consisting of 61 percent pre-cooked cereals (26 percent barley, 10 percent whole rice, 9 percent spelt, 9 percent semi-whole rice, 7 percent corn kernels, and unstated amount of water and salt), 10 percent peas, 8 percent carrots, 4 percent courgettes, with the balance composed of water, vinegar, olive oil, onion, sugar, salt and pepper. The product will be imported frozen for retail sale, and can be consumed after thawing, or heating in a microwave or on the stove top until lukewarm. The applicable subheading for the product will be 1904.90.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains …, pre-cooked or otherwise prepared, not elsewhere specified or included … other … frozen. The rate of duty will be 14 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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